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also be allocated to the requesting spouse if the requesting
spouse received a “tax benefit” from the items on the joint
return. Sec. 6015(d)(3)(B); Mora v. Commissioner, 117 T.C. 279,
293 (2001). Respondent contends, and petitioner does not
dispute, that petitioner benefited from the Schedule C items
giving rise to the deficiency in the amounts listed above.
As previously mentioned, intervenor has filed a notice of
intervention in this proceeding and objects to petitioner’s being
relieved of liability under section 6015. Section 6015(e)(4)
grants the nonelecting spouse some participatory entitlement in
an action to determine the electing spouse’s right to relief from
joint and several liability pursuant to section 6015. Corson v.
Commissioner, 114 T.C. 354, 364-365 (2000). Therefore, in light
of intervenor’s opposition to petitioner’s being granted relief
from joint and several liability, we shall proceed to examine the
requirements of section 6015(c) to decide whether petitioner is
entitled to relief under this subsection.
Section 6015(c) provides relief from joint and several
liability for spouses either no longer married, legally
separated, or living apart. Generally, this avenue of relief
allows a spouse to elect to be treated, for purposes of
determining tax liability, as if separate returns had been filed.
Section 6015(c) provides, in pertinent part:
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Last modified: May 25, 2011